61.assessed level of material misstatement risk 重大错报风险的评估水平 os**hFPk;1
62.simall business 小规模企业 xA-jvu9@
63.accounting system 会计系统 ,8VXA +'_
64.test of control 控制测试 }
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65.walk-through test 穿行测试 iZC`z
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66.communication 沟通 *"T+G*~
67.flow chart 流程图 s<VJ`Ur
68.reperformance of internal control 重新执行 8\_*1h40s
69.audit evidence 审计证据 jY+Do:#/wO
70.substantive procedures 实质性程序 PL@7KDQ
71.assertions 认定 <kbnu7?a*
72.esistence 存在 'tuBuYD\
73.occurrence 发生 "TFwHe3C4
74.completeness 完整性 !I7 ?
75.rights and obligations 权利和义务 3:AU:
76.valuation and allocation 计价和分摊 (hsZ
77.cutoff 截止 O6]u!NqG
78.accuracy 准确性 (9'be\
79.classification 分类 QgZJ`G--
80.inspection 检查 .vaJ Avg
81.supervision of counting 监盘 ]-Lruq#
82.observation 观察 {(0Id !
83.confirmation 函证 vHc#m@4o
84.computation 计算 {aIZFe}B
85.analytical procedures 分析程序 qc&jd
86.vouch 核对 mu>] 9ZW
87.trace 追查 d?}hCo=/Xq
88.audit sampling 审计抽样 Z@oKz:U
89.error 误差 DKHM\yt
90.expected error 预期误差 :D4];d>1
91.population 总体 PW)8aLU
92.sampling risk 抽样风险 ay-9c2E
93.non- sampling risk 非抽样风险 Xi+n`T'i
94.sampling unit 抽样单位 GhiHA9.
95.statistical sampling 统计抽样 ^'YHJEK
96.tolerable error 可容忍误差 |*1xrM:v~
97.the risk of under reliance 信赖不足风险 2Pz 5f
98.the risk of over reliance 信赖过度风险 453
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99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 5p{25N_t
101.working trial balance 试算平衡表 8})|^%@n
102.index and cross-referencing 索引和交叉索引 c_DaNEfaY
103.cash receipt 现金收入 X TM$a9)
104.cash disbursement 现金支出 B!iFmkCy
105.bank statement 银行对账单 z L8J`W
106.bank reconciliation 银行存款余额调节表 Yx 3|G
107.balance sheet date 资产负债表日 /+29.1#|
108.net realizable value 可变现净值 )@,N7Y1h
109.storeroom 仓库 +Lhe,
110.sale invoice 销售发票 -)>(8 f
111.price list 价目表 t)!V+Qcb
112.positive confirmation request 积极式询证函 K4Y'B
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113.negative confirmation request 消极式询证函 ->3uOF!q
114.purchase requisition 请购单 j@CKO cn2
115.receiving report 验收报告 n{$
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116.gross margin 毛利 9BO|1{
117.manufacturing overhead 制造费用 r;'i<t{P
118.material requisition 领料单 ^vG=|X|)c
119.inventory-taking 存货盘点 ZIe +
120.bond certificate 债券 L9$&-A9ix
121.stock certificate 股票 i)[kubM
122.audit report 审计报告 _hWuAJ9Qy
123.entity 被审计单位 W7$s5G,
124.addressee of the audit report 审计报告的收件人 cB<O.@
125.unqualified opinion 无保留意见 qL,ka
126.qualified opinion 保留意见 M6&~LI.We=
127.disclaimer of opinion 无法表示意见 `R
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128.adverse opinion 否定意见